The receiver that I made is from the web page
http://www.lirc.org/receivers.html
To start with your only need the pins 1,5,7 On the Via M10k board the 9 pins of the serial port are in two rows (odd pins are on PIC side with pin 1 begin closet to the back of the board). This makes for easy connection with a CDRom audio cable (flat ribbon type)
I bought all the parts from Jaycar (Australia) apart from the IR recevice the other items parts are very common and should cost less than $2(AUS).
The IR recevicer (ZD1952 Jaycar.com.au Part number) cost $6.40(AUS).
Note this 5mm Infrared Receiver has different pin outlets to the circuit from the above web site, but documention from jarcar has the correct pin outlets.
The other option for getting a IR receiver is to pull apart an old video player.
If anyone need help building this device just give me a yell
Navron